Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Special additional excise duty on petrol and diesel for domestic consumption is amended under the principal excise notification: the rate for one category is reduced to Rs. 3 per litre, another category is reduced to nil, and goods cleared for export are excluded from the notification's scope. The amendment is made effective immediately, changing the duty position for domestic clearances while leaving export clearances outside the levy relief.
Special additional excise duty on petrol and diesel for domestic consumption is amended under the principal excise notification: the rate for one category is reduced to Rs. 3 per litre, another category is reduced to nil, and goods cleared for export are excluded from the notification's scope. The amendment is made effective immediately, changing the duty position for domestic clearances while leaving export clearances outside the levy relief.
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